ENGSER LTD Vs. ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This writ petition is made by the petitioners challenging an order passed by Commissioner of Customs (Appeals) on 13th July, 1998 being Annexure F to the writ petition. The whole contention of the writ petitioners is that no documents were given to the petitioner for the purpose of inspection of the records nor copy of the same was supplied before hearing of the appeal. Hence the order of the appeal is passed without following the principles of natural justice. It is to be remembered that the matter was remanded back by the Joint Secretary of Government of India to the Commissioner of Customs (Appeals) for de novo consideration. Refund of Drawback will be applicable to the Customs authorities under Section 28 of the Customs Act. It provides a period of six months but such time can be extended for a period of five years whenever there is a question of mis-representation, wilful suppression, mischief or other fraudulent action in case of levy etc. Therefore, if no documents are supplied the petitioners will not be in a position to meet the points before the Commissioner of Customs (Appeals).

(2.) Learned Counsel appearing for the respondent has taken the plea that the following documents are not supplied to the petitioners.

(3.) According to the learned Counsel appearing for the respondent that these documents are mostly the documents of the petitioners, therefore, there is no necessity of giving inspection of such documents, on the other hand it has been submitted that the documents might have been the referred document in the petition but unless and until connected documents are seen it will be very difficult to make an appropriate submission in this regard.